Haw. Code R. § 14-52-26 - Participation in the dependent care expense reimbursement spending account while on unpaid leave of absence, unpaid FMLA leave, vacation leave, sick leave, or other paid leaves

(a) A participant in the dependent care expense reimbursement spending account who takes an unpaid leave of absence, unpaid FMLA leave, vacation leave, sick leave, or other paid leaves (including sabbatical leave, funeral leave, administrative leave, industrial injury leave, accidental injury leave, family leave, or compensatory time off) shall not be entitled to submit a claim for employment-related dependent care expenses incurred during the unpaid leave of absence, unpaid FMLA leave, vacation leave, sick leave, or other paid leaves.

(b) A participant who takes an unpaid leave of absence or unpaid FMLA leave may elect to continue participation in the dependent care expense reimbursement spending account by making the required contributions and administration fees under the plan during the period of unpaid leave or unpaid FMLA leave in the manner prescribed under section 14-52-25(a). A participant who fails to make the required contributions and administration fees shall be administratively canceled from the plan in accordance with section 14-52-30.

(c) A participant in the dependent care expense reimbursement spending account who takes unpaid leave of absence or unpaid FMLA leave of ten or more working days may elect to change or cancel the dependent care expense reimbursement spending account elected benefits in accordance with section 14-52-28. A participant who cancels participation in the dependent care expense reimbursement spending account and returns from the unpaid leave or unpaid FMLA leave during the same plan year may recommence participation in the dependent care expense reimbursement spending account in accordance with section 14-52-20.

Notes

Haw. Code R. § 14-52-26

[Eff 9/13/99; am JUN 13 2002] (Auth: HRS § 78-61) (Imp: HRS § 78-61) [Am and comp 12/2/2021] (Auth: HRS § 78-30) (Imp: HRS § 78-30)